Please use this identifier to cite or link to this item:
https://dair.nps.edu/handle/123456789/3616
Title: | Section 809 Panel - Recommendation #10 - Replace System Criteria from DFARS 252.242-7006, Accounting System Administration, with an Internal Control Audit to Assess the Adequacy of Contractor's Accounting Systems |
Other Titles: | Section 809 Panel - Recommendation #10 |
Authors: | Section 809 Panel |
Keywords: | Defense Contract Audit Agency (DCAA) Oversight Accounting Systems Sarbanes-Oxley Act Audit Process Section 809 Panel Simplify Acquisition |
Issue Date: | 31-Jan-2018 |
Publisher: | Section 809 Panel |
Citation: | Unlimited Distribution |
Series/Report no.: | Simplified Acquisition SEC809-SMP-18-0006 |
Abstract: | The Department of Defense (DoD) is not obtaining timely assurance that internal controls for defense contractors' accounting systems are properly designed and functioning. Ensuring effective internal controls is one of the most efficient ways to protect the government's interest, reduce risk, and improve performance. DoD should build on the established and well-understood internal control audit framework provided by the Sarbanes-Oxley Act (SOX) to cover DoD's contractor accounting system requirements. |
URI: | https://dair.nps.edu/handle/123456789/3616 |
Appears in Collections: | Section 809 Panel: Reports, Recommendations & Resource Library |
Files in This Item:
File | Size | Format | |
---|---|---|---|
SEC809-SMP-18-0006.pdf | 823.01 kB | Adobe PDF | View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.